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<br />
<br /> Entered as Cocum",nr No. cJo;Y
<br /> :!I 88- 1 iJ ~ 0 Lf 6
<br /> I "\0 '
<br /> I Granlor
<br /> Z GraM!' L /?1
<br /> 0 ,Numerical . NFl Z
<br /> - STA1E,C'F IH:JH'^SK~\) //' I
<br /> -. P
<br /> n
<br /> CD COI.'1HY (F HhLL ) .:Ji.J C
<br /> a jI i' j ~
<br /> - ... '88 JIJL 2S AM 9 1f6 en
<br /> to I'
<br /> .
<br /> M
<br />n (-? "<"!
<br />! r- >'~:itj';.;,vt,::.. ::::'::"'4-P~~
<br />'i ill as" c
<br />::D ::::t ~t'~, OF rrFf1S
<br />.:!l
<br />i f '" II ; 1,'
<br />~ ~ 2.
<br />
<br />Excerpts From Inlem" Revenue Code
<br />Sec. 6321. Lien For Taxes,
<br />
<br />Illny person IIlble to ply any tlX nlQltcl. Df "'UIII to
<br />ply the 11m, al1l1r dlmand, lhe amount Uncludlng I:'IY lntlr.
<br />III, ~dlUon.1 .mount, Id.dillon to Ill, or "..,.abl, pIOalr)'.
<br />10gl1l1or with IIIr I;Q'~ \fill mar ''''111' In .ddlllon thtrllOl
<br />Ihllllll I lion In'I.or 01 l!1t Unllod SIOI" upon III proporty
<br />Ind rlghlll '0 prOlllrly, _r ...1 or pmo",l, bllongl",
<br />taluch person,
<br />
<br />Sec. 6322: PerIod Of Lien.
<br />UniIU 1I,,"hll 4111 I. 'PlCUI..II~ ,,,'" b~ I'''' I"" lion
<br />Impolld br 'Kllon e:J211hlllllllllllllJ Um.tht IIlIlImlnl
<br />I. mad. Indlhall tonllnu. until lilt liability lor tht .mounl.O
<br />un'lld (or I judgmltll .gllnll th, (UpIVlr .rlllng out 01
<br />.ud1IlI~lh)'111 HUIIIed or btComll unlnfarttlbl. by t"lon
<br />of 'IPH of 11m..
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I) PUrchlll"', Holden 01 Stcurlty In.
<br />lemll, Mtchlnlc'e Uenon. And Judgmllnt
<br />LItn Cl'Idlton. - Thl lion Impo.'" b~ IItllon 1lJ21.11I11
<br />not be yalld II Igllnst Iny Durchls.r. hOI"., 01 I securIty
<br />Inllrllt. mechanic's lienor. or judgment Illn creditor uolll noli"
<br />thortal whiCh mills the requirements of subsection If) his
<br />bttn flied by Ih, Secf!t!'1'
<br />
<br />10 P11Ct For Filing Nollce; Form.-
<br />(1) PfICll For FllmO . The notIce referred to In sub.
<br />utUon III lball be lilo<! .
<br />1M Under Sllle l~w.
<br />(II R!!! P,opertv - In Ihe cue of fUr property, In one
<br />o11tCilwilhln lhe~tlttl (or the count)'. or oll'lar IIQvarnmenllt
<br />5ubdl'Vlsion), IS Ueslgnatea by tn, laws 01 suCh Statl. In
<br />which the pfoperty sublltU 10 thelllln tS !utuated. and
<br />Ill) Personal Property In Ihe CI.51 ot ptraonal
<br />OfOJ)trty. whIther tanolOle or Intangible. In Ont office
<br />*,Itl'lln 1h! State (01 Ihe countv 01 Olhtr governmental
<br />subdiVISIOn). as Cltslgnillfd by the la'l\l5 01 Sucll Stile.
<br />iO whIch tile plopeny slJoJecl Ie 1/1l! lien IS sltualed.
<br />or
<br />(8) WlIh Clerk 01 Dlstuc1 Court In the offIce 01 the clllk 01
<br />tht! Untted SlIles district tourt lor lnll IlIdlclil dlStllCl .n whICh
<br />Inti property 5ubJflCll0 hen IS Sllllaled .t1WIl"" lhf' Stille has
<br />nOl by lawdeslgnaled one Olfltl wh.t" mHIllht flllJulI!'lTlllnls 01
<br />subplrlgrapn lAt. or
<br />(C) With Recoraer 01 Oeea. 01 fhll 0lS1llCI DI COlumDli . In
<br />fht OffiCI l\rlne Fl.lcOrder 0' DIet19 0111'111 DISlrlct of CotumDla If
<br />!fie property. sLjblec' 10 lhf' 111m , '1\1,0I'f'11 .. '".~ "'\to " 'II
<br />Culoillllil.
<br />
<br />(2) SIIUS or PrOPlrly Sub/oct To LIen ' For purpout 01
<br />p"agllph, (l).nd (.), proptrty .hall be dHmlll 10 ba .lluItld.
<br />(A) Rill PrOPlrly . In lha till of IIal properly. 11 III
<br />pflrt'eaIIOtlllon: or
<br />IBI Paraonal PrOlllrly , In tht till 01111_ proptrty,
<br />..l1t1l1Jr IOnglbll or Inlll",lbll. al tht mid.... 01 lilt
<br />IlJlpar" ..lilt limo tl1I notlet 01 111ft I. f11I11, "
<br />For purPOIII of Plragllph (2) (BI, lilt ",1eI1IlOI of. corporllloo
<br />or plrlntuhlp lballlll dlllllld 10 be tht plltl .t wflldI tilt
<br />prlnclp.' IXocull" offlet 01 lilt ....1II1II I. Iocattd. II1d lilt
<br />mid..... 01 . IIJIlllIrtr wholl mldlneal. wlthou1tht Unltld
<br />~1lI1at lball be dHmld to ba In tht 01_ 01 CoI~
<br />, (I) Form ' ,Tht 'Iorm' .1Id content of 1111 notIlI'
<br />rtf.rrlll to In "bHtllon (al .hllI be prncrlDtd br lilt
<br />SIef.ta,.-. Such noth:l .hllI be vafld notwlthltanclfno any
<br />olh'r provlalon 01 la. r",lrdlng the form or contini of .
<br />notice or IIln.
<br />
<br />Note: SBe sBctlon 6323(b) lor protection for
<br />certain InterBBts eVBn though notice of lien
<br />ImposBd by section 6321 Is fIIBd with respBct
<br />to:
<br />
<br />,. Stcurlll"
<br />2. Mator v.hltllS
<br />3, ParlOllllproPlrly ,,"rtlll"" alll1ll1
<br />... PtrJOna' proptrty purcNJId In coual .al.
<br />5 PoflOno'proPlrly 1Ub/1CtId 10 po'lII.ory lIan
<br />6 Rill prGpefty IIX and J()KI., u....m.nlllens
<br />1 Rt!lld.nUal proPlrtv lubjecllD I mechuic'.
<br />Ii.n ror certlln flpairs and ImprDvement'
<br />II Anorn.v', IIlna
<br />9 Certlln Insurance contracts
<br />10 Passbook lOins
<br />
<br />Ig) Rellllng Of Notice. - For purpOIll 01 Ihl.
<br />steUan ~
<br />
<br />111 Generll Rule. - Unl... nOllt. 0' lIan" refll'" In
<br />the mannlt prescribed in plfagrlph (2) durIng the r'Qulred ,
<br />reflllng Plriod,luch nollCt! 01 hen shall be Iruled n1l1ed on IhI
<br />dlte OfrwhlCh illS IlIld (In accordance wllfl subsecllon (f)) Ifllt
<br />the uplratlon Dr Such reflllng perIod
<br />
<br />121 PIact For FIling. - A nolltl 0' lIOn "III'"
<br />dutltJiillhe required relihno penocf shall till eft'ectfve' only.
<br />(AliI,
<br />(I) such notice alll.n II re1iled In the office in whleft Ih.
<br />prior nolice 01 hen WIS filed. and
<br />(hI 1M thl case Dr rell proptrty. lhe flCI of refl1lng I.
<br />enlered tmd recorded 10 tJn indu 10 Ihe exlent required by
<br />subsectlQn If) l~l. Ind
<br />181 In any case tn which. !XI dlVS or mOil prior 10 IIle dale
<br />01 . retiling of flDti~ 01 tit,., under subparlgraph (AI. lhe
<br />
<br />Stell1lry lltllvad wrlttan Informallon pn till II1lJlIIit'
<br />pllltllbad In ragulallons IIIUId by tI1t SteIl1lry)
<br />tolltlmlng. eIlang.ln tII.!uptrtf. mldlnt>l.1f I ..lIca
<br />0' .uellllln I.al.onlld In .ecordanca w1t11.ublactloo (Q In
<br />lilt SIIIt In wflltIl IUtIl __lIloc11ad.
<br />
<br />lJ) RequlrllUlfIInt PtrIocI. - In l1li _
<br />0' Iny nDllct of 1I1n,IlII_ "raqulllllllnllng 1II~0d" 1IIUIlI-
<br />(A) tII. on..yur period andlng 3Ddty.llltr tI1t IIplrlllon
<br />of e rura allllr lilt delt 01 lIIt......lIlIIIl ollllll III. IIId
<br />IBI tII. on..rtlrPll'lod .ndl", wltlltht IXpllllloo oleyam
<br />IlllIr lilt ~DM 0\ till II-no raqullIIIlllllI"" ptl'tod lor
<br />lUeIl notI~ bl illll. ' . .
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(al R..... 01 LIen. - Subjltl to IUCh
<br />lIlIullllons II lilt Stell1lry m.y prncrlba.1IIt Sttralary tIlIU
<br />'"uta carllfl.." 01 rll.o. 01 Iny IItn Impoud wIlIIlllJlltlto
<br />'11)' In1Im.1 rlY.nu. III nollalllr 1IlIn 3D dty'"1tIr l1li day on
<br />wflleIl-
<br />(1) Ulblllty Sall.lI111 or tnnIolCIIbl. . Tht Socratary
<br />IInd.1II11 thl lI.bllltr lor tilt 1I1lOlI1I...._.lopIhIr wltll IU
<br />Inl....I In mpoet Ih.llol; ho bltn 'ully .all.nlll or ha.
<br />_me iIIlallr untn'orcaabll: or
<br />(2) Bond Acctlll'" . Thtllll,"rnllll'" to tht Ste""ry.nd
<br />I_pllll br him a bond Ihlt I. tondlllolllCl upon IhI parm.n1o'
<br />the .mount 11.1I1ed. log.ther whh all Inll,.l. In respect
<br />lIlallOI, within tlIe IIml pruc:riDtd br II" (including Illy
<br />.lllnllon ar such tlmel. Ind thlt II In accord.nce with luch
<br />rlllulllmtnll "lllIng lollrm., tGIldltlons.llld torm 01 tII. bond
<br />and.ullllat thtroon, II mar be _111111 br lUeIlllllulallons,
<br />
<br />Sec. 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />IIJ DlIcIoeIirw: 01 Certain Relul'lll and
<br />Retum InlCll'lltlllon For To: Admlnlltrlllon
<br />PUIJIOIII. -
<br />
<br />121 Disclosure of amount of ou15llnOlOO lien. . It. noliclo'
<br />lien has been 'lied pursulnl10 section 6323(11. the ..amounl ollhl
<br />oUlSllndlng obllgallon IItlI'lld br sutllllln mlr III diltlOlld 10
<br />ant person who lurnishlS Iltlsfaclory written '"ICllnet that he
<br />has I fighl In the propert)/ SUbJ'Clta such lien 0' Inlends la
<br />oD~jn I riohl in sUC,h prp~tv
<br />
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